Epistemic reasons are mental states. They are not propositions or non-mental facts. The discussion proceeds as follows. Section 1 introduces the topic. Section 2 gives two concrete examples of how our topic directly affects the internalism/externalism debate in normative epistemology. Section 3 responds to an argument against the view that reasons are mental states. Section 4 presents two problems for the view that reasons are propositions. Section 5 presents two problems for the view that reasons are non-mental facts. Section 6 argues that reasons are mental states. Section 7 responds to objections.